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Official form guide
Form 8508I: Request for Waiver From Filing Information Returns Electronically
Internal Revenue Service Form 8508-I is a request for a waiver from filing Form 8966 electronically. Filers seeking the waiver must submit it at least 45 days before the March 31 filing deadline.
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IRS Form 8508I - Request for Waiver From Filing Information Returns Electronically
Internal Revenue Service Form 8508-I is a request for a waiver from filing Form 8966 electronically. Filers seeking the waiver must submit it at least 45 days before the March 31 filing deadline.
Risk Radar
Scan points- 1Submitting without an approved waiver can trigger penalties under Code sections 6721‑6724.
- 2Checking the wrong submission type box (Original vs Reconsideration).
- 3Omitting the required GIIN on line 5.
- 4Leaving line 6 blank when a U.S. TIN has been assigned.
- 5Failing to attach a power‑of‑attorney letter when a transmitter files for the payer.
Plain English
This form lets a filer ask the IRS to let them file Form 8966 on paper instead of electronically. It is used when the electronic filing requirement would cause undue hardship or other listed reasons. The IRS reviews the request and decides to approve or deny it.
Submission Date
- Filing date: 2016-03-31 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a filer requests a waiver from filing Form 8966 electronically for the current tax year.
- Do not use it when the filer is located in a Model 1 jurisdiction and must report directly to that jurisdiction’s tax authority.
- Check Form 8966 instead when you are filing the required information return electronically and do not need a waiver.
Form selector
Use this form or another form?
Filer must submit the information return electronically without a waiver
Electronic filing is mandatory unless a waiver is granted
✓ Confirm you are not eligible for a waiver
Filer is a Model 1 jurisdiction entity reporting directly to its local tax authority
Model 1 entities cannot request an IRS waiver and must file locally
✓ Verify jurisdiction reporting requirements
Filer needs to correct a previously denied waiver request
Reconsideration must be submitted on a new Form 8508‑I with additional information
✓ Ensure you include new supporting documentation
Deadline or filing window
A waiver request must be filed before the Form 8966 filing deadline, at least 45 days prior to March 31 of the following year. The IRS begins processing waiver requests on January 1 of the calendar year the return is due. No extension is provided for the waiver filing window.
Checklist
What you need before filling it out
Line 6 Taxpayer Identification Number (TIN)
Valid TIN for the filer · Form line 6
Line 6a Filer Point of Contact (POC) Name
Name of the contact person · Form line 6a
Line 14a Undue hardship reason
Description of steps taken, cost estimate, asset value, future filing plan · Attachments to the form
Line 14b Chapter 7 bankruptcy reason
Copy of bankruptcy petition and explanation · Attachment
Line 14c Catastrophic event reason
Statement describing event, date, effect on e‑filing · Attachment
Before you submit
- 1Verify the form is the latest revision (Rev. 11-2015).
- 2Enter the correct Taxpayer Identification Number on line 6.
- 3Provide the filer point of contact name, email, and phone on lines 6a‑6c.
- 4List the name of the sponsored entity or intermediary on line 7 if applicable.
- 5Complete the mailing address on lines 8‑9c, using a street address or PO box as instructed.
- 6Select the appropriate waiver reason on line 14 and attach all required documentation.
- 7Sign the form and print the title on line 15.
- 8Date the signature.
- 9Mail the completed form to the IRS FATCA address provided.
- 10Retain a copy of the signed form for your records.
How to file this form
- 1Assess eligibility for a waiver and verify the 45‑day filing window before the Form 8966 due date — retain eligibility notes.
- 2Complete all required fields on Form 8508‑I, including TIN, contact information, and address — ensure the form is fully filled.
- 3Select the appropriate waiver reason on line 14 and attach the required supporting documentation — attach all documents.
- 4Sign and date the form as required on line 15 — obtain a signed copy.
- 5Mail the signed form to Internal Revenue Service FATCA, Stop 6052 AUSC 3651 South IH 35, Austin, TX 78741 — obtain mailing receipt.
Known limitations
- 1Model 1 jurisdiction entities and any entities reporting on their behalf cannot request a waiver.
- 2Only the person required to file electronically may file Form 8508‑I; a transmitter needs a power of attorney attached.
- 3A sponsoring entity may request a waiver for all listed sponsored entities on one form, but must submit a separate request if also seeking a waiver for itself.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is Revision 11-2015 (Rev. 11-2015); the source does not reference a later edition or a "latest information" page.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2015 as shown on the form.
- Fee — Not stated in the official source.
- Mailing address — confirm mail to Internal Revenue Service FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, Texas 78741.
- Signature — confirm the waiver request is signed by the filer or an authorized person as required.
- TIN field — verify the taxpayer identification number is entered on line 6.
Quick Facts
Downloads
After you file
- 1Keep a signed copy of Form 8508‑I for your records.
- 2Retain any supporting documentation attached to the request, such as catastrophic‑event statements.
- 3Preserve all related books and records for as long as they may become material in IRS administration.
- 4Wait for an IRS notice indicating whether the waiver is approved or denied.
Sources
- SRCForm p.1 — only the person required to file electronically can file Form 8508‑I; a transmitter needs a power of attorney.
- SRCForm p.3 — entities located in a Model 1 jurisdiction may not request a waiver from electronic filing of Form 8966.
- SRCForm p.3 — submit a separate form for each filer; one request can cover all sponsored entities listed on line 7, but separate requests are required if also requesting for yourself.
- SRCForm p.3 — file Form 8508‑I at least 45 days before the due date of Form 8966.
- SRCForm p.3 — Form 8966 is due March 31 of the year following the reporting year, unless a Model 2 IGA specifies a different date.
- SRCForm p.4 — the waiver request must be signed by the filer or a person duly authorized to sign on its behalf.
- SRCForm p.3 — after evaluating your request, the IRS will notify you as to whether your request is approved or denied.
- SRCForm p.3 — books or records relating to a form must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- SRCForm p.1 — for a catastrophic event, attach supporting documentation including a statement describing the event, the date, and its effect on e‑file.
- SRCForm p.3 — mail the completed Form 8508‑I to Internal Revenue Service FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, Texas 78741.
Common confusion points
Can my transmitter file the waiver for me?
Misunderstanding that anyone can submit the form.
→ Verify you are the required electronic filer or attach a power‑of‑attorney letter.
Do I need a separate waiver for each sponsored entity?
Unclear rule about single vs multiple requests.
→ List all sponsored entities on line 7 of one form; file a separate request only if also requesting for yourself.
Is my entity in a Model 1 jurisdiction eligible for a waiver?
Model 1 rules restrict waiver eligibility.
→ Confirm the entity’s jurisdiction; if Model 1, a waiver cannot be requested.
How many days before the deadline must I file?
Confusion over timing requirements.
→ File Form 8508‑I at least 45 days before Form 8966’s due date.
Should I mail the form to the comments address?
The address for comments is not the filing address.
→ Mail the completed form to the IRS FATCA address listed in the filing instructions.
Do I have to attach a statement for a catastrophic event?
Uncertainty about required attachments.
→ If claiming a catastrophic event, attach a statement describing the event, its date, and its effect on e‑filing.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8966 – penalties under Code sections 6721‑6724 may apply if filed without an approved waiver.
Questions about IRS Form 8508I
What is IRS Form 8508I used for?
This form lets a filer ask the IRS to let them file Form 8966 on paper instead of electronically. It is used when the electronic filing requirement would cause undue hardship or other listed reasons. The IRS reviews the request and decides to approve or deny it.
Who must file IRS Form 8508I?
Filers who are requesting a waiver from filing Form 8966 electronically should file this form.
What information does IRS Form 8508I require?
The form collects the filer’s name and mailing address (lines 2‑4c), Global Intermediary Identification Number (line 5), optional U.S. TIN (line 6), contact person’s name, email and phone (lines 6a‑6c), and, if applicable, details of sponsored entities or trusts (lines 7‑11).
When is IRS Form 8508I due?
File Form 8508-I at least 45 days before the Form 8966 due date, which is March 31 of the year following the reporting year.
Where do I file IRS Form 8508I?
Mail the completed Form 8508-I to Internal Revenue Service FATCA, Stop 6052 AUSC, 3651 South IH 35, Austin, Texas 78741.
How do I complete IRS Form 8508I?
Check the appropriate box on line 1 to indicate an original request or a reconsideration. Enter the filer’s name, address, GIIN and, if assigned, a U.S. TIN on lines 2‑6. Provide a contact name, email and phone on lines 6a‑6c. If the filer is a sponsoring entity or trustee, complete lines 7‑11 or attach an attachment for multiple entities. Attach a power‑of‑attorney letter if a transmitter files on the payer’s behalf, then sign the form or have an authorized person sign.
What happens if IRS Form 8508I is filed incorrectly?
If a required electronic filing is made without an approved waiver, penalties under Code sections 6721 through 6724 may apply.
Can my transmitter file the waiver for me?
Misunderstanding that anyone can submit the form. Verify you are the required electronic filer or attach a power‑of‑attorney letter.
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